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The Panel on the Nonprofit Sector was an independent effort by charities and foundations to ensure that the nonprofit community remains a vibrant and healthy part of American society. Formed by Independent Sector in October 2004, at the encouragement of the U.S. Senate Finance Committee, the Panel prepared a series of recommendations for Congress to improve the oversight and governance of charitable organizations and for individual nonprofit organizations to ensure high standards of ethics and accountability.

The Panel on the Nonprofit Sector was comprised of 24 nonprofit and philanthropic leaders whose organizations encompass great diversity in location, mission, perspective, and scope of work. Lorie Slutsky, president of the New York Community Trust, and Cass Wheeler, then-chief executive officer of the American Heart Association, were its co-conveners. Diana Aviv, Independent Sector president and CEO, was the Panel’s executive director, and Patricia Read, IS’s senior vice president for public policy and government affairs, was project director.